A systematic literature review towards a conceptual framework for integrating sustainability performance into business

Morioka, Sandra Naomi; Carvalho, Marly Monteiro de

doi:10.1016/j.jclepro.2016.01.104

Cited by 254 publications

(206 citation statements)

References 142 publications

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“…The case study method is one of the less used by researchers investigating sustainability integration into business, as emerges from a recent structured literature review [14]. Nevertheless, the same research highlights the potential of a case study approach in promoting the in-depth understanding of the research phenomena under investigation [67][68][69].…”

Section: Methodsmentioning

confidence: 99%

“…In other words, much has been written about "why" companies are involved in sustainability issues, such as the determinants of sustainability reporting and factors leading to the implementation of sustainability practices [12,13], while relatively little research has addressed the "how" question such as how companies integrate sustainability into corporate performance management systems (PMSs) [14] (Note 3, Appendix A).…”

Section: Introductionmentioning

confidence: 99%

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Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

2017

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Abstract:The aim of this paper is to investigate how the integration of new forms of sustainable control systems (SCSs) and traditional management control systems (MCSs), and the use of these control systems affect the integration of sustainability within organizational strategy. A qualitative case study based on a longitudinal investigation of an Italian family firm operating in an environment-sensitive context, the intermodal transport industry, has been used to trace the company's pathway to sustainability integration based on the Gond et al. framework. The paper enriches the Gond et al. conceptualization providing evidence of the external and internal factors relevant in affecting the organization's pathway towards sustainability integration. To the best of the authors' knowledge, the present study is the first analysis that investigates the integration of sustainability into organizational strategy in the context of family firms, from the point of view of performance management systems (PMSs).

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Section: Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

2017

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“…Joyce and Paquin [88] propose the triple layered BMC, which extends the original template by adding an environmental layer based and a social layer based on a stakeholder perspective. Morioka and de Carvalho [89] propose a three-layered framework to address the integration of sustainability performance into business, while Padin et al [90] describe the results of a questionnaire-based study to validate TBL constructs in sustainable business practices. Similarly, França et al [91] discuss the use of a combination of FSSD framework, BMC, creativity techniques, value network mapping, life-cycle assessment, and PSS design tools to inform business model innovation.…”

Section: Business Model Transformationmentioning

confidence: 99%

Introducing Sustainability in Value Models to Support Design Decision Making: A Systematic Review

Bertoni

2017

Sustainability

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Abstract:Manufacturing organizations shall recognize sustainability as a business occasion to capitalize on, rather than an undesirable pressing situation. Still, empirical evidence shows that this opportunity is hard to capture and communicate in global strategic decisions, through planning by tactical management, to daily operational activities. This paper systematically reviews the modeling challenges at the crossroad of value and sustainability decisions making, spotlighting methods and tools proposed in literature to link sustainability to customer value creation at strategic, tactical and operational level. While statistical results show that the topic of sustainability and value modeling is trending in literature, findings from content analysis reveal that recent attempts to promote a value-based view in the sustainability discussion remain at a strategic level, with most of the proposed indicators being suited for managerial decision-making. The lack of support at operational level points to the opportunity of cross-pollinating sustainability research with value-centered methodologies originating from the aerospace sector. The Value Driven Design framework is proposed as main hub from which to derive models supporting engineers and technology developers in the identification of win-win-win situations, where sustainable improvements are aligned with business advantages.

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“…To answer this question, this paper focuses on the analysis of the integration models proposed by Maas et al [12] and Morioka and de Carvalho [13]. Both of these models attempt to integrate sustainability as a way of increasing the value of organisations, but neither of them explains how to achieve this goal.…”

Section: Introductionmentioning

confidence: 99%

Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

Rodríguez-Olalla

Avilés-Palacios

2017

Sustainability

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Organisations have become interested in using integral management systems to increase their sustainable value. Although global integration models address sustainability in organisations, these models present shortcomings and limitations and do not describe how to achieve the integration of sustainability. This paper proposes an Activity-Based Sustainability (ABS) integration model that complements other models from an inside-out perspective. Its assessment follows a procedure similar to that proposed by the Activity-Based Costing (ABC) model of cost accounting. The model assigns impacts from activities in the value chain of a process to the objects of impact (products, services, clients, or markets) that must be managed in terms of sustainability. The main limitations of the ABS model are the need to identify and describe processes, to locate every activity that constitutes the value chain, and to quantify the impacts of these activities. The ABS model is presented as an alternative to link sustainable management accounting and sustainable communication, as well as sustainable management control and sustainability assessment. It connects these sustainable elements through the bilateral identification of the linkages among skills, processes, and practices. It also links these aspects with the contribution to sustainable development and the development of competitive advantages.

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A systematic literature review towards a conceptual framework for integrating sustainability performance into business

Cited by 254 publications

References 142 publications

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study

Introducing Sustainability in Value Models to Support Design Decision Making: A Systematic Review

Integrating Sustainability in Organisations: An Activity-Based Sustainability Model

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